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Indirect and environmental taxation

Presentation

This presentation was delivered at the Mirrlees Review launch of findings, 10 November 2010.

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IFS Working Paper W19/31
The UK taxes business income at much lower rates than employment income. In this paper we describe the problems caused by that differentiation and assess the main arguments used to defend it. We summarise the Mirrlees Review’s proposals for radical reform that would align tax rates across legal ...
Book chapter
a_road_map_for_motoring_taxation
Briefing note
The tax and benefit system is a key tool for a government trying to reduce inequality. In this briefing note, we examine the effects that cash benefits and taxes had on UK inequality in 2016–17.
Presentation
This presentation was given at a seminar at the London School of Economics on 19 November 2018.